all earnings paid to him or for his benefit in that week in respect of one or more employed earner’s employments under the same employer shall, except as may be provided by regulations, be aggregated and treated as a single payment of earnings in respect of one such employment; and

earnings paid to him or for his benefit in that week by different persons in respect of different employed earner’s employments shall in prescribed circumstances be aggregated and treated as a single payment of earnings in respect of one such employment;

a person (“the employee”) ceases in a particular tax year (“the cessation year”) to be employed by a particular employer (“the employer”); and

the employee receives from the employer in the cessation year, after the cessation of the employment, F17or in the next tax year non-monetary earnings.

the non-monetary earnings mentioned in sub-paragraph (4) above; F18...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

make, from earnings paid by him, any deduction in respect of any such contributions for which he or any other person is or has been liable;

otherwise recover any such contributions (directly or indirectly) from any person who is or has been a relevant earner; or

enter into any agreement with any person for the making of any such deduction or otherwise for the purpose of so recovering any such contributions.

a secondary contributor, and

any person (“the earner”) in relation to whom the secondary contributor is, was or will be such a contributor in respect of the contributions to which the agreement relates,

relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value)F24, or

any contribution, or any part of any contribution, liability to which arises as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation).

an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),

an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or

a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above.

in pursuance of any agreement entered into before 19th May 2000; or

in respect of any liability to a contribution arising before the day of the passing of the Child Support, Pensions and Social Security Act 2000.

an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),

an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or

a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above,

arises while the election is in force, and

is a liability to pay the contributions on F28relevant employment income of the earner, or the part of it, to which the election relates,

it ceases to have effect in accordance with its terms;

it is revoked jointly by both parties to the election;

notice is given to the earner by the secondary contributor terminating the effect of the election.

for an election to be made by the secondary contributor and a particular person; or

for all elections to be made, or to be made in particular circumstances, by the secondary contributor and particular persons or by the secondary contributor and persons of a particular description.

that it appears to the Inland Revenue that adequate arrangements have not been made for securing that the liabilities transferred by the proposed election or elections will be met by the person or persons to whom they would be so transferred; and

that it appears to the Inland Revenue that they do not have sufficient information to determine whether or not grounds falling within paragraph (a) above exist.

that the arrangements that were made or are in force for securing that liabilities transferred by elections to which the approval relates are met are proving inadequate or unsatisfactory in any respect, or

that any election to which the approval relates has resulted, or is likely to result, in the avoidance or non-payment of the whole or any part of any secondary Class 1 contributions,

may be either general or confined to a particular election or to particular elections; and

the date on which notice of the withdrawal of the approval is given, or

such later date as the Inland Revenue may specify in that notice.

relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value)F33, or

any liability, or any part of any liability, to a contribution arising as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation).

dismiss the appeal;

remit the decision appealed against to the Inland Revenue with a direction to make such decision as the F36tribunal thinks fit; or

in the case of a decision to withdraw an approval, quash that decision and direct that that decision is to be treated as never having been made.

prescribe the matters that must be contained in such an election;

provide for the manner in which such an election is to be capable of being made and of being confined to particular liabilities or the part of particular liabilities; and

provide for the making of applications for such approvals and for the manner in which those applications are to be dealt with.

an election is made under this paragraph before the end of the period of three months beginning with the date of the passing of the Child Support, Pensions and Social Security Act 2000, and

that election is expressed to relate to liabilities for contributions arising on or after 19th May 2000 and before the making of the election, this paragraph shall have effect in relation to those liabilities as if sub-paragraph (2) above provided for them to be deemed to have fallen on the earner (instead of on the secondary contributor); and the secondary contributor shall accordingly be entitled to reimbursement from the earner for any payment made by that contributor in or towards the discharge of any of those liabilities.

provide for Class 1, Class 1A, Class 1B or Class 2 contributions to be paid, accounted for and recovered in a similar manner to income tax in relation to which F51PAYE regulations have effect;

apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of F52PAYE regulations;

make provision for the appropriation of the payments made by any person between his liabilities in respect of income tax and contributions.

provision for requiring the payment of interest on sums due in respect of Class 1 or Class 1A contributions which are not paid by the due date, for determining the date (being, in the case of Class 1 contributions, not less than 14 days after the end of the tax year in respect of which the sums are due) from which such interest is to be calculated and for enabling the repayment or remission of such interest;

provision for requiring the payment of interest on sums due in respect of Class 1 or Class 1A contributions which fall to be repaid and for determining the date F54. . . from which such interest is to be calculated;

provision for, or in connection with, the imposition and recovery of penalties in relation to any returns required to be made which relate to Class 1 or Class 1A contributions, but subject to sub-paragraph (7) and paragraph 7 below;

the rate from time to time prescribed for that purpose under section 178 of the M2Finance Act 1989 for the purpose of any enactment (whether or not extending to Northern Ireland) if prescribed by regulations made by virtue of this paragraph; or

such other rate as may be prescribed by such regulations.

a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and

the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions, regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.

in returns, certificates and other documents; or

in any other form of record;

at the same time as any specified return required to be made in accordance with a provision of F68PAYE regulations or regulations made under F69section 70(1)(a) or 71 (sub-contractors) of the Finance Act 2004 to which section 98A of the M4Taxes Management Act 1970 applies (the “tax return”); or

if the circumstances are such that the return mentioned in paragraph (a) above does not fall to be made, at a time defined by reference to the time for making that return, had it fallen to be made;

that section shall apply in relation to the contributions return as it applies in relation to the tax return; and

sections 100 to 100D and 102 to F71105 of that Act shall apply in relation to a penalty under section 98A of that Act to which a person is liable by virtue of this sub-paragraph as they apply in relation to any other penalty under that section.

a person is liable to a penalty under subsection (2)(b) or (4) of that section (tax-related penalties) in respect of both a tax return and its associated contributions return, and

an officer of the Inland Revenue authorised for the purposes of section 100 of that Act has determined that a penalty is to be imposed under that provision in respect of both returns,

the maximum penalty that would have been applicable under subsection (2)(b) or (4) of section 98A of that Act (as the case may be) for a penalty in relation to the tax return only; and

the maximum penalty that would have been so applicable in relation to the associated contributions return only.

subsection (2) shall have effect with the omission of the words “England, Wales or” and paragraphs (a) and (b); and

subsection (3) shall have effect with the omission of the words from “instituted in England and Wales” to “and any such proceedings” and the substitution for “that Part of that Act” of “ Part II of the Crown Proceedings Act 1947 ”.

any reference in subsection (1) to tax shall be taken to include a reference to Class 1 F77, Class 1A and Class 1B contributions;

any penalty by virtue of sub-paragraph (4) above shall be regarded as a penalty in respect of the tax return in question; and

where, by virtue of subsection (2) (death), subsection (1)(b) does not apply in relation to a penalty under section 98A(2)(b) or (4) of that Act in respect of a tax return, it shall also not apply in relation to a penalty so imposed in respect of the associated contributions return.

a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and has not yet been made; and

the decision will affect a person’s liability for the penalty, or the amount of it.

“contributions return” and “tax return” shall be construed in accordance with sub-paragraph (1) above; and

fails to provide any information or computation that he is required to provide; or

provides any such information or computation that is incorrect.

prescribe the rates of penalty, or provide for how they are to be ascertained;

provide for the penalty to be imposed by the F83Inland Revenue within 6 years after the date on which the penalty is incurred;

provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;

prescribe the means by which the penalty is to be enforced; and

provide for enabling the F84Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.

provide for returns to be made to the F90Inland Revenue by such date as may be prescribed;

prescribe the form in which returns are to be made, or provide for returns to be made in such form as the F90Inland Revenue may approve;

prescribe the manner in which contributions are to be paid, or provide for contributions to be paid in such manner as the F90Inland Revenue may approve;

prescribe the due date for the payment of contributions;

require interest to be paid on contributions that are not paid by the due date, and provide for determining the date from which such interest is to be calculated;

provide for interest to be paid on contributions that fall to be repaid;

provide for determining the date from which interest to be charged or paid pursuant to regulations under paragraph (e) or (f) above is to be calculated;

provide for a penalty imposed pursuant to regulations under paragraph (h) above to carry interest from the date on which it becomes payable until payment.

a decision relating to contributions falls to be made under Article 9, 10, 11, 13 or 15 of the Social Security (Northern Ireland) Order 1998 or section 22 of the Administration Act; and

the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions,

prescribe the rates of penalty, or provide for how they are to be ascertained;

provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;

prescribe the means by which the penalty is to be enforced; and

provide for enabling the F95Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.

the rate from time to time prescribed under section 178 of the Finance Act 1989 for the purpose of any enactment (whether or not extending to Northern Ireland) if prescribed by regulations made by virtue of this paragraph; or

such other rate as may be prescribed by such regulations.

beginning with that week, and

ending with a prescribed date.

the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6);

for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for purposes connected with the employment allowance provisions (within the meaning of the National Insurance Contributions Act 2014), and to retain the records for so long as may be prescribed;

for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for the purpose of enabling the incidence of liability for Class 1A F105or Class 1B contributions to be determined, and to retain the records for so long as may be prescribed;

for treating primary Class 1 contributions, when payable on the primary contributor’s behalf by the secondary contributor, but not paid, as actually paid where the failure to pay is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the primary contributor and, in the case of contributions so treated, for treating them also as paid at a prescribed time or in respect of a prescribed period;

for treating, for the purpose of any entitlement to benefit, contributions paid at or after any prescribed time as paid at some other time (whether earlier or later) or, in the case of contributions paid after the due date for payment, or at such later date as may be prescribed, as not having been paid;

for enabling contributions to be treated as paid in respect of a tax year earlier or later than that in respect of which they were actually paid;

for treating (for the purposes of Class 2 contributions) a week which falls partly in one, and partly in another, tax year as falling wholly within one or the other of those tax years;

for treating contributions of the wrong class, or at the wrong rate, or of the wrong amount, as paid on account of contributions properly payable (notwithstanding section 14 above, in the case of Class 3 contributions) or as paid (wholly or in part) in discharge of a liability for a F107contributions equivalent premium;

for the repayment, in prescribed cases, of the whole or a prescribed part of any contributions paid by reference to earnings which have become repayable;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

for the repayment, in prescribed cases, of the whole or a prescribed part F110of a Class 1A or of a Class 1B contribution;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

for the return of the whole or any prescribed part of any contributions paid either in error or in such circumstances that, under any provision of Part I of this Act or of regulations, they fall to be repaid;

for treating a person as being an employed earner, notwithstanding that his employment is outside Northern Ireland;

for treating a person’s employment as continuing during periods of holiday, unemployment or incapacity for work and in such other circumstances as may be prescribed;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

for any other matters incidental to the payment, collection or return of contributions.

provision made by virtue of paragraph (d) of that sub-paragraph, and

provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d),

the Statutory Instruments Act 1946 shall apply to that power as if the Chief Registrar were a Minister of the Crown, and

section 171(3) to (5) above shall apply to those regulations as they apply to regulations made by the Department.

F131sections 64 and 72 (set-off of trade losses against general income), but only where loss arises from activities the profits F129... of which would be brought into computation for the purposes of Class 4 contributions;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F133section 83 (carry-forward of loss against subsequent profits); and

F134section 89 (carry-back of terminal losses).

the amount of the deduction shall, as far as may be, be treated for the purpose of the charge to Class 4 contributions as reducing the person’s profits F143... for that year of any relevant trade, profession or vocation, and

any excess shall be treated for that purpose as reducing such profits F143... for subsequent years (being deducted as far as may be from those of the immediately following year, whether or not the person claims or is entitled to claim relief under this paragraph for that year, and, so far as it cannot be so deducted, then from those of the next year, and so on).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

payments under F145section 383 of ITA 2007 (relief for payment of interest), being payments for which relief from income tax is or can be given,

so much of any payment from which a sum representing income tax must be deducted under section 910(2) of ITA 2007 (proceeds of a sale of patent rights: payments to non-UK residents) as is equal to the amount referred to in that provision as “the chargeable amount”, or

a payment from which a sum representing income tax must be deducted as a result of a direction under section 944(2) of ITA 2007 (tax avoidance: certain payments to non-UK residents),

that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or

that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.

may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and

the period of deferment is less than 12 months, or

the person has made an election under paragraph A1(1)(a) in relation to the period of deferment.

the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and

where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Order or the Administration Act.

to include any increase under section 47(1) above and any increase under F251paragraph 4, 5, 5A, 6 or 6A below, but

not to include any increase under section F252... F25383A or 85 above or any graduated retirement benefit.

a person’s entitlement to a Category A or Category B retirement pension is deferred,

the pension includes an increase under F257paragraphs 5 to 6A, and

the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.

a person’s entitlement to a Category A or Category B retirement pension is deferred, and

the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.

at the beginning of the accrual period immediately following the accrual period during which the change took effect, or

if regulations so provide, at such other time as may be prescribed.

includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but

a F263widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,

W was married to F264or was the civil partner of the other party to the marriage F265or civil partnership (“S”) when S died,

S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and

S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.

that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or

that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.

may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and

S was entitled to a Category A or Category B retirement pension with an increase under this Schedule,

W is a F270widow, widower or surviving civil partner to whom paragraph 3C applies and has made an election under paragraph 3C(2)(a), or

paragraph 3C would apply to W but for the fact that the condition in sub-paragraph (1)(d) of that paragraph is not met.

in a case falling within sub-paragraph (1)(a), by an amount equal to the increase to which S was entitled under this Schedule, apart from F273paragraphs 5 to 6A F274... ,

in a case falling within sub-paragraph (1)(b), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from F273paragraphs 5 to 6A F275... , if the period of deferment had ended immediately before S’s death and S had then made an election under paragraph A1(1)(a), or

in a case falling within sub-paragraph (1)(c), by an amount equal to the increase to which S would have been entitled under this Schedule, apart from F273paragraphs 5 to 6A F276... , if the period of deferment had ended immediately before S’s death.

the increase in the basic pension to which the deceased spouse F281or civil partner was entitled; and

one-half of the increase in the additional pension.

there is a period between the death of the former spouse F282or civil partner and the date on which the surviving spouse F282or civil partner becomes entitled to a Category A or Category B retirement pension, and

one or more orders have come into force under section 132 of the Administration Act during that period,

a F285widow, widower or surviving civil partner (call that person “W”) is entitled to a Category A or Category B retirement pension and was married to F286or was the civil partner of the other party to the marriage F287or civil partnership (call that person “S”) when S dies, and

where W is a F290man whose deceased spouse was a woman, an amount equal to the sum of the amounts set out in paragraph 6(2), (3) or (4) below (as the case may be)F291, and

whose deceased spouse was a man, or

who falls within paragraph 7(3) below.

an amount equal to one-half of the increase mentioned in paragraph 5(1)(b) above,

the appropriate amount, and

an amount equal to any increase to which the F296spouse had been entitled under paragraph 5 above.

one-half of the appropriate amount F299... , and

one-half of any increase to which the F298spouse had been entitled under paragraph 5 above.

an amount equal to the increase mentioned in paragraph 5(1)(b) above,

the appropriate amount, and

an amount equal to any increase to which the wife had been entitled under paragraph 5 above.

the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

one-half of that increase, so far as attributable to employment after 5th April 1988,

the appropriate amount reduced by the amount of any increases under section 105 of the Pension Act, and

any increase to which the wife had been entitled under paragraph 5 above.

one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

one-half of the appropriate amount F304... , and

one-half of any increase to which the wife had been entitled under paragraph 5 above.

a woman who does not fall within paragraph 7(3) below and whose deceased spouse was a woman,

a man whose deceased spouse was a man, or

a surviving civil partner.

one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,

one-half of the appropriate amount F308... , and

one-half of any increase to which the deceased F309spouse or civil partner had been entitled under paragraph 5 above.

the amount by which the deceased person’s Category A or Category B retirement pension had been increased F312by virtue of section 132 of the Administration Act corresponding to an order F312by virtue of section 150(1)(e) of the Great Britain Administration Act; or

the amount by which his Category A or Category B retirement pension would have been so increased had he died immediately before his surviving spouse F313or civil partner became entitled to a Category A or Category B retirement pension.

the amount so calculated shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny above; and

where the amount so calculated would, apart from this sub-paragraph, be a sum less than 1/2p, that amount shall be taken to be zero, notwithstanding any other provision of this Act, the F315Pensions Act or the Administration Act.

she was married to another woman who, at the time of her death, was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

that marriage subsisted before the time when that certificate was issued.

W became entitled to a Category A or Category B retirement pension before 7 June 2012, and

S died before 7 June 2012.

the amount by which the deceased person's Category A or Category B retirement pension had been increased under section 132 of the Administration Act; or

the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension.

began at the beginning of S’s period of deferment, and

ended on the day before S’s death.

at the beginning of the accrual period immediately following the accrual period during which the change took effect, or

if regulations so provide, at such other time as may be prescribed.

includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but

there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and

one or more orders have come into force under section 132 of the Administration Act during that period,

that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or

that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.

may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and

the period of deferment is less than 12 months, or

the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.